CBDT sets up Committee for review and updation of Investigation Manual
F.No.414/125/2017-IT(Inv.I)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
Dated:27.11.2017
Room No. 269, North Block, New Delhi
To,
Chief Commissioner of Income tax (Central)-1,Mumbai
Sir,
Kindly refer to the above subject.
2. In this regard,the undersigned is directed to state, that,the Board has decided to constitute a Committee for the review and updation of the “Techniques of Investigation Manual” (Vol. I to VI)”, published in The Committee shall comprise of the following:
CIT (lnv.), CBDT shall be Member-Secretary of the Committee for the coordination purposes.
3. The Terms of Reference of the Committee are as per Annexure. The Terms may be amended, if required, in consultation with the Further, the Chairman of the Committee may co-opt other officers from the department as Members of the Committee, for timely completion of the task .
Yours faithfully,
(Gaurav Pundir)
Under Secretary (lnv-I),
CBDT North Block,New Delhi
Telefax No.23095464
Copy for kind information to:
Annexure
(a) To review and update the existing Techniques of Investigation Manual (Volume I & VI), published by CBDT in 2002, keeping in view the new work processes/technological changes including launch of ITBA, changes in Statutory provisions, judicial pronouncement s and issuance of further instructions/guideline s/circulars on relevant issues from time to
(b) The Committee shall submit a revised draft Manual to the Board in a period of 3 months from its constitution.
Non issuance of notice u/s 143(2) for return filed u/s 148 even though belatedly, makes the assessment framed bad in…
Calculation of functional disability depends on assessing the victim’s earning capacity in the open, competitive market – Supreme Court In…
Appeal against every decision of ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who…
Supreme Court recommends action against Commissioner of Customs who relied upon non-existent AI generated case laws. Supreme Court recommends action…
ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…
Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…